Abstract
To enhance the role of the Russian small businesses in creating the GDP, support of employment and generation of fiscal revenues, the paper proposes measures aimed at a radical reorganization of current systems of special tax regimes. Assuming the realities of the tax administration level achieved, it is proved that the special tax regime in the form of a single tax on imputed income should be abolished, and the payment of the single tax levied when taxpayers use the simplified taxation system be streamlined. At the same time, recommendations are made and justified to reduce the tax burden on small businesses by reducing the insurance premium tariff rates and improving tax mechanisms aimed at economic stimulation of small business development in the Russian Federation. Along with the above, the radical reorganization of the entire system of social tax deductions is proposed.
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